To foster the creation and sustainable maintenance of a 2.75-mile urban trail that becomes an integral connector of people and places in ann arbor. The trail will bring access to ann arbor's river and park system through the heart of downtown along the alignment of historic allen creek; provide safe passage and recreation from the border-to-border trail at argo dam to the um stadium area; invite community gathering and engagement with natural and cultural features; benefit current and future generations by providing positive economic impact, improved aesthetics, enriched community engagement, and improved stormwater quality.

501(c)(3) charity; gifts are tax-deductible.
43¢ of each $1 spent went to programs.
$112K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $23K a year · 8% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
43%
of spending
Concern: 43% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$112K
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 9.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $69K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$244K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$218K
-41% vs prior year
Spent
$323K
To programs
43%
Net assets
$879K
By yearFY2020–FY2025
Revenue
$218K
FY2023▼ -41%
Tap a bar for its year
Revenue by fiscal year
FY2020$215K
FY2021$690K
FY2022$371K
FY2023$218K
FY2024$147K
FY2025$157K
Expenses
$323K
FY2023▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2020$157K
FY2021$235K
FY2022$265K
FY2023$323K
FY2024$293K
FY2025$390K
Net assets
$879K
FY2023▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$423K
FY2021$878K
FY2022$984K
FY2023$879K
FY2024$734K
FY2025$501K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

43 cents of each dollar spent went to programs.

Program services 43% · $140K Management & general 27% · $87K Fundraising 30% · $96K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $112K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$112,417Pt VII · Sec A
Co-Chair, Tr
$0Pt VII · Sec A
Co-Chair
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
VP - Develop
$0Pt VII · Sec A
Secretary/VP
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Cynthia Vanrenterghem’s $79K as Ed of Develo is at the 61st percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Ellen Plummer—$61,673$112,417$106,000$103,917$88,688
Cynthia Vanrenterghem$79,262—————
Melissa Kesterson$39,140—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Treeline Conservancy executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Builds and maintains a downtown urban trail connecting people, places, and parks along historic Allen Creek.

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Provided by the organization

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1 program · $140K · in their own filed words · FY2023
01

To foster the creation and sustainable maintenance of a 2.75-MILE urban trail that becomes an integral connector of people and places in ann arbor. The trail will bring access to ann arbor's river and park system through the heart of downtown along the alignment of historic allen creek; provide safe passage and recreation from the…

$140Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
See all 4 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$218K
Ln 12
Gifts and grantsLn 1h$193K
Investment incomeLn 3$25K
Money outPt IX
$323K
Ln 25
Programscol B$140K
Managementcol C$87K
Fundraisingcol D$96K
Owns and owesPt X
$879K
net assets · Ln 32
Cash and savingsLn 1–2$259K
Total assetsLn 16$1.1M
LiabilitiesLn 26$244K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$193K
Investment incomeLn 3$25K
Total revenueLn 12$218K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$258K
Cash and savings togetherLn 1–2$259K
InvestmentsLn 11–13$75K
Land, buildings, equipmentLn 10c$597K
Total assetsLn 16$1.1M
LiabilitiesLn 26$244K
Net assetsLn 32$879K
OperationsPt I, VI
EmployeesI 53
VolunteersI 621
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$663K$259K
InvestmentsLn 11–13$75K
Land, buildings, equipmentLn 10c$218K$597K
Total assetsLn 16$997K$1.1M
LiabilitiesLn 26$13K$244K
Net assetsLn 32$984K$879K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$112K$11K$34K$67K
Other salaries and wagesLn 7$39K$11K$18K$10K
Other employee benefitsLn 9$5K$793$2K$3K
Payroll taxesLn 10$12K$1K$5K$5K
Accounting feesLn 11c$21K$21K
Other fees for servicesLn 11g$105K$105K
Advertising and promotionLn 12$9K$4K$5K
Office expensesLn 13$4K$914$8$3K
Information technologyLn 14$576$190$167$219
OccupancyLn 16$375$332$43
TravelLn 17$55$55
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$48$48
InsuranceLn 23$3K$940$2K
Other expenses (24a–d)Ln 24$8K$2K$4K$2K
All other expensesLn 24e$2K$903$556$48
Total functional expensesLn 25$323K$140K$87K$96K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $157K$390K−$233K$501K 990 PDF
FY2024 $147K$293K−$146K$734K 990 PDF
FY2023 Viewing $218K$323K−$105K$879K 990 PDF
FY2022 $371K$265K$106K$984K 990 PDF
FY2021 $690K$235K$455K$878K 990 PDF
FY2020 $215K$157K$58K$423K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $217,730 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $366,630$192,866
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,581$24,864
I-11 Other revenue$0
I-12 Total revenuePrior year $371,211$217,730
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $159,187$168,461
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $106,044$154,414
I-18 Total expensesPrior year $265,231$322,875
I-19 Revenue less expensesPrior year $105,980−$105,145
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $217,730 across 4 lines filed
VIII-1f All other contributions, gifts and grants$192,866
VIII-1h Total contributions, gifts and grants$192,866
VIII-3 Investment incomeExcluded from tax $24,864$24,864
VIII-12 Total revenueExcluded from tax $24,864$217,730
Part IX · Statement of functional expenses $322,875 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $11,242 · Management $33,725 · Fundraising $67,450$112,417
IX-7 Other salaries and wagesPrograms $10,854 · Management $17,635 · Fundraising $10,452$38,941
IX-9 Other employee benefitsPrograms $793 · Management $1,840 · Fundraising $2,795$5,428
IX-10 Payroll taxesPrograms $1,444 · Management $5,071 · Fundraising $5,160$11,675
IX-11c Accounting feesManagement $21,172$21,172
IX-11g Other fees for servicesPrograms $104,612$104,612
IX-12 Advertising and promotionPrograms $4,043 · Fundraising $5,077$9,120
IX-13 Office expensesPrograms $914 · Management $8 · Fundraising $2,928$3,850
IX-14 Information technologyPrograms $190 · Management $167 · Fundraising $219$576
IX-16 OccupancyPrograms $332 · Management $43$375
IX-17 TravelPrograms $55$55
IX-20 InterestPrograms $1,829$1,829
IX-22 Depreciation, depletion and amortizationPrograms $48$48
IX-23 InsurancePrograms $940 · Management $2,485$3,425
IX-24 Other expenses (24a–d)Programs $1,565 · Management $3,973 · Fundraising $2,307$7,845
IX-24e All other expensesPrograms $903 · Management $556 · Fundraising $48$1,507
IX-25 Total functional expensesPrograms $139,764 · Management $86,675 · Fundraising $96,436$322,875
Part X · Balance sheet $1,123,460 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $2,376$1,105
X-2 Savings and temporary cash investmentsStart of year $660,205$257,687
X-3 Pledges and grants receivableStart of year $112,970$186,403
X-4 Accounts receivableStart of year $160$35
X-9 Prepaid expenses and deferred chargesStart of year $3,332$5,946
X-10c Land, buildings and equipment, netStart of year $217,769$597,306
X-11 Publicly traded securities$74,978
X-16 Total assetsStart of year $996,812$1,123,460
X-17 Accounts payable and accrued expensesStart of year $12,550$15,543
X-26 Total liabilitiesStart of year $12,550$244,343
X-27 Net assets without donor restrictionsStart of year $871,292$692,714
X-28 Net assets with donor restrictionsStart of year $112,970$186,403
X-32 Total net assets or fund balancesStart of year $984,262$879,117
X-33 Total liabilities and net assetsStart of year $996,812$1,123,460
Part XI · Reconciliation of net assets $879,117 net assets at year end
XI-1 Total revenue$217,730
XI-2 Total expenses$322,875
XI-3 Revenue less expenses−$105,145
XI-4 Net assets at start of year$984,262
XI-10 Net assets at end of year$879,117

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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